GST applicability to goods under Schedule II standardized following the IGST rate notification, altering tax treatment from the effective date. Schedule II prescribes GST at 18% on all goods effective 22 September 2025, implemented by Notification No. 09/2025 - IGST(Rate) dated 17 September 2025, which establishes the rate and scope of taxable goods under the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST applicability to goods under Schedule II standardized following the IGST rate notification, altering tax treatment from the effective date.
Schedule II prescribes GST at 18% on all goods effective 22 September 2025, implemented by Notification No. 09/2025 - IGST(Rate) dated 17 September 2025, which establishes the rate and scope of taxable goods under the schedule.
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